On the issue of the Irish border, there is a protocol on Northern Ireland (the “backstop”) which is attached to the agreement and establishes a position of withdrawal which will only come into force in the absence of effective alternative provisions before the expiry of the transition period. In this case, the UK will eclipse the EU`s common external tariff and Northern Ireland will stick to aspects of the internal market until such an event is carried out. Neither party can unilaterally withdraw from this customs union. The aim of this backstop agreement is to avoid a “hard” border in Ireland, where customs controls are needed.  Free movement will continue until the end of the transition period (or transposition period) and EU and UK nationals will be able to move to the UK or Member States, as currently permitted by EU legislation. EU citizens living in their host country before the end of the transition have a permanent right of residence under the withdrawal agreement due to certain requirements. Under the agreement, the UK and EU-27 have discretion under which EU or UK nationals must apply for new resident status. The new political declaration sets out the framework for future relations between the European Union and the United Kingdom and reflects the Government`s desire to conclude an ambitious, comprehensive, deep and flexible partnership on trade and economic cooperation with the EU, with a free trade agreement with the EU, in addition to security agreements and other areas of cooperation. The citizens` rights provisions were agreed by the UK and the EU in the draft withdrawal agreement in March 2018. There are no substantial changes or additions, except in the rights provisions of nationals of Iceland, Liechtenstein, Norway and Switzerland. What exactly does this draft agreement say on the border, the backstop and the legal guarantees that underpin it? The UK has launched the formal process of withdrawal negotiations by formally announcing the European Council`s intention to leave the EU. The current EU VAT regime applies to goods shipped or transported from the UK to an EU Member State or, conversely, when shipping or transport began before the end of the transitional period and were subsequently discontinued.
Unless the future relationship agreement is made, goods exported after the end of the UK`s passage to the EU and vice versa will be subject to VAT and customs formalities. For fuels, alcohol and tobacco products, equivalent provisions are provided by the EU excise system. After the transition, exports of consumables from the UK to the EU are subject to customs procedures before they can be relocated within the EU. To meet these requirements, the Uk can access relevant networks and databases.